www.lawcommission.gov.np him/her. (4) The following matters shall, in addition to other matters, be included in the report under Sub-rule (3): (a) The errors found from the audit conducted by him/her for the performance of the Certifying Authority throughout the year; (b) The details of any additional directions, if any, required to be given to the Certifying Authority; (c) The details of any action, if any, required to be taken against the Certifying Authority. 29. Period to audit performance: While conducting audit of the annual performance by the Auditor, the Certifying Authority shall have to cause the same to be completed within the following periods:(a) Within every Three months while causing to be conducted the audit of the depository; (b) Within every Six months while causing to be conducted the audit of security procedure, physical security condition and business operation planning. 30. Disqualification of Auditor: The following person may not be appointed in the Office of auditor: (a) One who has taken any types of share or has a financial or commercial transaction or is deemed to have any types of interest, as the case may be, with the Certifying Authority the audit of performance of which is required to be conducted immediately; 21 www.lawcommission.gov.np